Effect of Digilatization on Internal Audit

Özyiğit H.

18th International Conference on Accounting New Dynamics of Accounting:Transformation in Theory and Practice (MODAVICA), Ankara, Turkey, 25 - 27 November 2021, pp.136-139

  • Publication Type: Conference Paper / Full Text
  • City: Ankara
  • Country: Turkey
  • Page Numbers: pp.136-139
  • Erzincan Binali Yildirim University Affiliated: Yes


The increasing presence of technology in today's business world leads businesses to reevaluate and update their strategies, processes and business models. In this context, the aim of the study is; The aim is to present concisely how the internal audit function develops and how it is affected by digitalization in the increasingly digital business environment. Qualitative research methodology was used in the study. Semi-structured interviews were conducted with 14 of a total of 31 companies in the food, beverage and tobacco sector in the Public Disclosure Platform. Interviews; It was carried out with the members of the board of directors, internal audit managers and internal auditors of the enterprises. Thematic analysis was used in the analysis of the interview data. As a result, it has been determined that digitalization affects internal audit activities in terms of scope and application.